{"created":"2023-06-19T09:16:04.708791+00:00","id":306,"links":{},"metadata":{"_buckets":{"deposit":"6ada4f17-24cf-43ec-b2ad-185345ec1020"},"_deposit":{"created_by":3,"id":"306","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"306"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000306","sets":["3:59:60"]},"author_link":["591","590","592"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ミツイ グミ オオモトカタ ノ ショキ ノ ケッサン チョウボ ショキ ノ ニキ ソウモクロクチョウ ノ コウゾウ ト ナイヨウ ノ ケントウ ヤマモト タカオ キョウジュ タイショク キネンゴウ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-10-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"64","bibliographicPageStart":"53","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"飯野, 幸江"}],"nameIdentifiers":[{}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"イイノ, ユキエ"}],"nameIdentifiers":[{"nameIdentifier":"591","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Iino, Yukie","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"592","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"宝永7(1710)年から三井の統轄機関として存在してきた京都大元方は、決算帳簿として『大元方勘定目録』を作成してきた。明治6(1873)年に東京大元方(後の三井組大元方)が京都大元方を吸収してからは、三井組大元方が三井の事業を一元的に統轄してきた。三井組大元方では明治7(1874)年に第1期の決算帳簿『二季惣目録帳』が作成され、それは明治26(1893)年に三井家同族会が新たな統轄機関として三井組大元方にとって代わられるまで、19年にわたって作成された。 本稿では、明治7(1874)年から明治9(1876)年までの3年間6期分の『二季惣目録帳』の構造と内容を検討した。『二季惣目録帳』の構造の特徴として、損益計算のみで当期純利益を算出していること、内容面の特徴として、第1期『二季惣目録帳』には資本に該当する項目がないことを明らかにした。そして第2期以降の『二季惣目録帳』で計上される、「永々積立金」の会計上の性格を考察した。 ","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Note"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"嘉悦大学経営経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-10-25"}],"displaytype":"detail","filename":"KJ00008984544.pdf","filesize":[{"value":"353.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00008984544","url":"https://kaetsu.repo.nii.ac.jp/record/306/files/KJ00008984544.pdf"},"version_id":"af5f3b94-e69d-43d7-aaab-e215a5e2e376"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"三井組大元方","subitem_subject_scheme":"Other"},{"subitem_subject":"二季惣目録帳","subitem_subject_scheme":"Other"},{"subitem_subject":"決算帳簿","subitem_subject_scheme":"Other"},{"subitem_subject":"財産計算","subitem_subject_scheme":"Other"},{"subitem_subject":"損益計算","subitem_subject_scheme":"Other"},{"subitem_subject":"永々積立金","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"三井組大元方の初期の決算帳簿 : 初期の『二季惣目録帳』の構造と内容の検討 (山本孝夫教授退職記念号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"三井組大元方の初期の決算帳簿 : 初期の『二季惣目録帳』の構造と内容の検討 (山本孝夫教授退職記念号)"},{"subitem_title":"Study on Structure and Contents of Closed Accounts in Mitsui (In Honour of Professor Takao YAMAMOTO)","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["60"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-10-25"},"publish_date":"2013-10-25","publish_status":"0","recid":"306","relation_version_is_last":true,"title":["三井組大元方の初期の決算帳簿 : 初期の『二季惣目録帳』の構造と内容の検討 (山本孝夫教授退職記念号)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:21:33.319072+00:00"}